Tax Law Case Solutions

Withholding tax and stamp duties repeatedly raise challenging questions in practice - particularly with regard to the recognition of capital contribution reserves, non-cash benefits in a group relationship and the tax treatment of fiduciary relationships. Using practical case studies, Thomas Jaussi and Markus Küpfer show which requirements must be met for a tax-free distribution from capital contribution reserves in accordance with Art. 5 para. 1bis of the Swiss Federal Tax Act (VStG), when a refund of turnover tax is possible following a change in FTA practice and how non-cash benefits are to be assessed in the case of an intra-group sale of a shareholding. The solutions provide you with the necessary tools to recognize and correctly assess typical stumbling blocks in withholding tax and stamp duties.

The determination of tax domicile and the delimitation of permanent establishments are among the most challenging issues in intercantonal and international corporate tax law - especially in constellations with home offices, cross-border infrastructures or competing cantonal tax jurisdictions. Using practical case studies, Philipp Betschart and René Matteotti show how the place of effective management is to be determined, when home office activities constitute a permanent establishment and how profits are to be separated internationally according to the Authorized OECD Approach. The importance of sovereign rulings in the assessment procedure and revision claims in the case of intercantonal double taxation are also dealt with. The solutions provide you with the necessary tools to confidently assess jurisdiction and separation issues and to recognize tax risks at an early stage.

In practice, partnerships raise numerous tax law issues - from the distinction between private and business assets to property gains in the monistic and dualistic system and succession constellations with prior-year losses. Using practical case studies, Susanne Schreiber and Toni Hess show how self-employment, business asset qualification and the taxation of copyrights are to be assessed for tax purposes. The solutions provide you with the necessary tools to recognize typical stumbling blocks for partnerships and to structure them correctly for tax purposes.

The tax treatment of employee shares, the application of minimum taxation (Pillar II) and the valuation of securities and participations in the balance sheet raise complex demarcation issues in practice - particularly in the light of recent Federal Supreme Court rulings. Based on practical case studies, Oliver Jäggi and Remo Küttel show how treasury shares are to be treated for profit tax purposes when sold to employees, which Swiss group company is considered a business unit subject to supplementary tax and under which conditions value fluctuation reserves and value adjustments on participations are recognized for tax purposes. It also deals with the calculation of property gains tax in the case of hidden capital contributions among majority shareholders. The solutions provide you with the necessary tools to implement current developments in profit tax, Pillar II and real estate gains tax in practice.

In practice, corporate restructurings raise a variety of tax issues - in particular when shareholdings are spun off, real estate is converted, sister companies with loss carryforwards are merged or demergers are completed by selling at a lower price. Using practical case studies, Stefan Oesterhelt and Daniel Strahm show what tax consequences are associated with the spin-off of participations (including minority participations of less than 10%), when it is possible to invoke Art. 12 para. 4 lit. a StHG for real estate gains tax and under what conditions the conversion of an ordinary company into an AG can be tax-neutral. It also deals with mergers with loss carryforwards and cantonal differences in Basel, Berne and Zurich. The solutions provide you with the necessary tools to plan complex restructurings safely and to recognize tax obstacles at an early stage.

The VAT assessment of subsidies, brokerage services and restructurings is one of the most challenging areas of VAT practice - especially in the case of state-financed foundations, finder's fees in the financial sector or the transfer of real estate within a group. Using practical case studies, Ralf Imstepf and Roger Rohner show when grants qualify as subsidies, under what conditions mortgage and capital brokerage is exempt from tax and how the transfer of business and investment properties should be handled correctly in the notification procedure. The solutions provide you with the necessary tools to recognize typical stumbling blocks in subsidies, financial services and restructuring and to assess them correctly for VAT purposes.

In practice, the tax exemption of associations and foundations on the grounds of charitable status raises numerous demarcation issues - especially when entrepreneurial activities, the holding of participations or entrepreneurial support models come into play. Using practical case studies, Claudia Suter and Andrea Hildebrand show where the boundaries of permissible entrepreneurial activity lie, under which conditions holding foundations remain tax-exempt and how funding instruments such as shareholdings, convertible loans or impact investing are to be assessed. The tax exemption of private schools and the requirements for international grant-making foundations with multi-level activity phases are also covered. The solutions provide you with the necessary tools to confidently assess the requirements for tax exemption and avoid typical stumbling blocks in the approval and review process.

VAT is often underestimated in M&A transactions - but can have a significant financial impact. These case studies use practical constellations to show how issues such as reporting procedures, tax succession, input tax deduction and company sales should be assessed from a VAT perspective. Among other things, complex restructurings, asset deals and special features of investment and finance companies are dealt with. The solutions provide you with clear guidelines for recognizing VAT risks and handling transactions correctly.

Detailed solutions to practical case studies ranging from succession planning and "sweet equity" to roll-over and co-investment structures: Marco Buchmann and Michael Schwager highlight typical tax risks and structuring options. They focus in particular on the taxation of shareholdings, transaction structures and the distinction between income and capital gains.

Financing is a key lever in M&A transactions - and at the same time harbors considerable tax risks. These case studies show how the 10/20 non-banking rules and withholding tax apply in complex loan and guarantee structures. The topics covered include syndicated financing, cross-border structures, relocation of registered offices and convertible bonds. The solutions provide you with the necessary understanding to correctly assess financing structures for tax purposes and avoid typical pitfalls.

What tax risks arise after the closing - and how can they be identified and managed at an early stage? These case studies shed light on key post-closing issues such as indirect partial liquidation, financing structures, guarantees and intragroup restructurings. Typical stumbling blocks and their tax consequences are systematically highlighted using practical scenarios. The solutions offer you concrete guidance for the legally compliant structuring and implementation of post-deal transactions.

How can complex pre-deal structures be optimally structured from a tax perspective - and where are the biggest pitfalls lurking? These case studies will guide you through key issues relating to carve-outs, carve-ins and the effects of BEPS Pillar 2 in M&A transactions. From demergers and share distributions to withholding tax and DTA issues, practical scenarios are systematically prepared. The solutions provide you with concrete approaches and valuable insights for the tax structuring of complex transactions.

Case studies, slides and detailed solution notes from the workshop held by Robert Desax and Urs Christ on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Case studies, basic paper, slides and detailed solution notes (+90 pages of documents) from the workshop held by Natalie Peter on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Case studies, slides and detailed solution notes from the workshop held by Hanna Brozzo and Iring Christopeit on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Case studies, slides and detailed solution notes (+100 pages of documents) from the workshop held by Alexandra Hirt on October 28, 2025 on the occasion of the ISIS seminar "Unentgeltliche Vermögensübertragungen im Steuerrecht".

Case studies, basic paper and detailed solution notes by Remo Keller and Michael Schwager. This content was part of the workshop at the ISIS seminar "Pensions and Insurance" on September 22/23, 2025